Benoit Company produces three products$$A$,$ B$,$ and C$.$ Data concerning the three products follow $($per unit$)$:

Product

A B C

Selling price $ $72\mathrm{.}00$ $ $54\mathrm{.}00$ $ $62\mathrm{.}00$

Variable expenses:

Direct materials $21\mathrm{.}6018\mathrm{.}009\mathrm{.}00$

Other variable expenses $21\mathrm{.}6022\mathrm{.}5034\mathrm{.}40$

Total variable expenses $43\mathrm{.}2040\mathrm{.}5043\mathrm{.}40$

Contribution margin $ $28\mathrm{.}80$ $ $13\mathrm{.}50$ $ $18\mathrm{.}60$

Contribution margin ratio $40\%25\%30\%$

The company estimates it can sell $700$ units of each product per month. The same raw material is used in each product. The material costs $$3$ per pound with a maximum of $4,800$ pounds available each month.

Required:

Calculate the contribution margin per pound of the constraining resource for each product.

Which orders would you advise the company to accept first, those for A$,$ B$,$ or C$?$ Which orders second? Third?

What is the maximum contribution margin the company can earn per month if it makes optimal use of its $4,800$ pounds of materials?